问题 问答题

编制会计凭证
考生以操作员的身份根据所给经济业务编制录入会计凭证。
1月6日,行政部赵斌购买了1300元的办公用品,以现金支付。(附单据一张)
借:管理费用(5502)1300
贷:现金(1001) 1300
1月9日,财务部李松从工行提取现金10000元,作为备用金。(现金支票号XZ09)
借:现金(1001) 10000
贷:银行存款—工行存款(100201)10000
1月18日,总经理办公室张峰出差归来,报销差旅费9000元,交回现金900元。
借:管理费用—差旅费(550204) 1800
现金(1001) 900
贷:其他应收款(1133) 9000
1月20日,生产部领用铁皮5吨,单价5000元,用于生产罐装食品。
借:生产成本—直接材料(410101)25000
贷:原材料—铁皮(121101) 25000

答案

参考答案:填制凭证
增加凭证—输入一张完整的凭证,业务1
(1)执行“凭证”→“填制凭证”命令,进入“填制凭证”窗口。
(2)单击“增加”按钮,增加一张空白凭证。
(3)选择凭证类型“付款凭证”;输入制单日期“2008-01-06”;输入附单据数“1”。
(4)输入摘要“购办公用品”;输入科目名称“5502管理费用”,借方金额“1300”,回车;摘要自动带到下一行,输入科目名称“1001现金”,贷方金额“1300”。单击“保存”按钮,弹出“凭证已成功保存!”信息提示框,单击“确定”按钮。
继续添加会计凭证,在填制凭证过程中,输入银行科目“100201银行存款—工行存款”,弹出“辅助项”对话框。输入结算方式“201”,票号“XZ09”,发生日期“2008-01-09”,单击“确认”按钮。凭证输完后,单击“保存”按钮,若此张支票未登记,则弹出“此支票尚未登记,是否登记”对话框。单击“是”按钮,弹出“票号登记”对话框。输入领用日期“2008-01-09”,领用部门“财务部”,姓名“李松”,限额“10000”,用途“备用金”,单击“确定”按钮。辅助核算科目,业务3。在填制凭证过程中,输入个人往来科目“1133其他应收款”,弹出“辅助项”对话框。选择输入部门“总经理办公室”,个人“张峰”,发生日期“2008—01—18”。单击“确认”按钮。
辅助核算科目,业务4。在填制凭证过程中,输入项目核算科目“410101生产成本”,弹出“辅助项”对话框。单击“确认”按钮。选择输入项目名称“铁皮”,单击“确认”按钮。

阅读理解

In bringing up children, every parent watches eagerly the child’s acquisition(学会)of each new skill — the first spoken words, the first independent steps, or the beginning of reading and writing. It is common that parents hurry the child beyond his natural learning rate, but this can set up dangerous feelings of failure and states of worry in the child. This might happen at any stage. A baby might be forced to use a toilet too early, and a young child might be encouraged to learn to read before he knows the meaning of the words he reads. On the other hand, though, if a child is left alone too much, or without any learning opportunities, he loses his natural enthusiasm(热情) for life and his desire to find out new things for himself.

Parents vary greatly in their degree of strictness towards their children. Some may be especially strict in money matters; others are severe over time of coming home at night or punctuality(准时)for meals. In general, the controls imposed(强加的)represent the needs of the parents and the values of the community(社区)as much as the child’s own happiness.

As regards the development of moral standards in the growing child, consistency is very important in parental teaching. To forbid a thing one day and excuse it the next is no foundation for morality.  Also, parents should realize that “example is better than precept”. If they are not sincere and do not practice what they preach(说教), their children may grow confused, and emotionally insecure when they grow old enough to think for themselves, and realize they have been to some extent fooled.

A sudden awareness of a marked difference between their parents’ principles and their morals can be a dangerous disappointment.

小题1:Eagerly watching the child’s acquisition of new skills _____.

A.should be avoided

B.is universal among parents

C.sets up dangerous states of worry in the child

D.will make him lose interest in learning new things小题2: When children are learning new skills, parents should _____.

A.achieve a balance between pushing them too hard and leaving them on their own

B.not expect too much of them

C.encourage them to read before they know the meaning of the words they read

D.create as many learning opportunities as possible小题3:The second paragraph mainly tells us that _____.

A.parental restrictions vary, and are not always enforced for the benefit of the children alone

B.parental controls satisfy only the needs of the parents and the values of the community

C.parents should be strict with their children

D.parents vary in their strictness towards their children according to the situation小题4:The underlined word “precept” (in Paragraph 3) probably means “_____”.

A.idea

B.punishment

C.instruction

D.behaviour小题5:In moral matters, parents should _____.

A.satisfy their children’s needs

B.be aware of the marked difference between adults and children

C.forbid things which have no foundation in morality

D.observe(遵守,奉行) the rules themselves

单项选择题